News item | 25-08-2025 | 15:53
In box 3, an unwanted tax leak was created when purchasing bonds with so -called interest grown. With a change in the law, the government is taking measures to close this leak of approximately € 100 million in 2025. The amendment to the law will take effect on 2026, with retroactive effect up to and including 25 August 2025 at 16:00.
The tax leak has to do with the way interest on bonds is included in the calculations of the actual return in the proof to the contrary scheme. When buying a bond, the purchase price including part of the already accrued interest is included. But when calculating the value of the bond at the end or beginning of the year, the value without the bought interest rates. This difference in calculations ensures that someone can show a loss in the first year. The following year a relatively high profit can be against this when applying the proof to the contrary, but a taxpayer can choose that year to apply the fixed return. This flat -rate return then forms the upper limit for taxation regardless of how high the actual return that year is. This creates an unwanted tax leak.
Solution
In box 3, an exemption now applies to short -term periods, such as current interest limits of a bank account, a savings account or a bond. For example, a right to receive interest on 1 February has a certain value on the reference date of 1 January. Due to the exemption for short -term installments, this value will not be taken into account on 1 January. In order to close the leak, the government no longer wants to apply the exemption for short -term periods in the proof to the contrary arrangement for box 3. The interest of bonds grown is then no longer exempt. Only for bank balances does the exemption for short -term deadlines apply, because this does not provide tax avoidance options at bank balances.
In addition, for the proof to the contrary arrangement, the rule also expires that bonds and other effects with short -term installments are valued on the final listing on the last trading day of the calendar year. This listing is exclusively grown interest rates. By allowing this rule to be canceled, bonds must be appreciated on the value in economic transactions.
The adjustments for poetry the leak only apply to the proof to the contrary and not to determining the flat -rate return in box 3, because this leak does not play there.
Effective date
The proposed amendment to the law will be included in the Tax Plan 2026. This bill will be submitted to the Lower House on Prinsjesdag. The measures will take effect from 2026, with retroactive effect up to and including 25 August 2025 at 16:00. For assets that at that time are already part of the box 3 assets of a taxpayer, the old system continues to apply.